International Corporate Taxation

Recommended Prerequisites

Accounting/English.

Teaching Methods

Topics exposition in classroom

Case studies

Court rulings discussion.

Learning Outcomes

The UC´s objetives are:

- highlight the main tax topics that corporations operating in an international economic  environment should take into consideration

- analyse the instruments or tools ( tax treaties, EU directives, etc) that such companies have to maximize the efectivenes of tax management

- prepare stduents to work on a international tax environment in multinational firm

-Stressing the importance of taxes in international investment decisions, given the increasing sources of divergence between accounting income and taxable income after the introduction of International Financial Reporting Standards (IFRS) based systems.

Work Placement(s)

No

Syllabus

- Introduction

- The problem of international double taxation of income in corporation management

- Methods to avoid double taxation

- Double taxation agreements (DTA) based on the OECD model

- International tax planning and anti-abuse clauses  

- Transfer pricing

- The taxation of international groups and dividend repatriation

- The CCCTB and EU tax harmonization

- Case studies.

Head Lecturer(s)

António Manuel Ferreira Martins

Assessment Methods

Assessment
Research work: 50.0%
Exam: 50.0%

Bibliography

Joseph Isenbergh, International Taxation, 3rd (Concepts & Insights), 2009, Foundation Press, N. Y.

 

Angharad Miller and Lynne, Oats Principles of International Taxation, 2014, Bloomsbury

 

 

Scholes M.; Mark A. Wolfson; Merle Erickson; Edward L. Maydew; Terry Shevlin, 2011, “Taxes and business strategy: a planning approach”, Prentice Hall ed.; Chapters 10 and 11 (Multinational Tax Planning)

 

Gravelle J., 2009, “Tax havens: international tax avoidance and evasion”, National Tax Journal, vol LXII, n º4, p. 727-754

 

Feinschreiber R, 2004, “Transfer pricing methods”, Wiley and Sons, N. Jersey

 

Gee M, et al, 2010, “The influence of tax on IFRS consolidated statements: the convergence of Germany and the UK”, Accounting in Europe, vol 7. P.97-122

 

OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris, July 2010,